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IRS.gov Website
Publication 519
taxmap/pubs/p519-018.htm#en_us_publink1000222405

Identification Number(p25)

For Use in Tax Year 2013
rule
A taxpayer identification number must be furnished on returns, statements, and other tax-related documents. For an individual, this is a social security number (SSN). If you do not have and are not eligible to get an SSN, you must apply for an individual taxpayer identification number (ITIN). An employer identification number (EIN) is required if you are engaged in a trade or business as a sole proprietor and have employees or a qualified retirement plan.
You must furnish a taxpayer identification number if you are:
taxmap/pubs/p519-018.htm#en_us_publink1000222406

Social security number (SSN). (p25)

For Use in Tax Year 2013
rule
Generally, you can get an SSN if you have been lawfully admitted to the United States for permanent residence or under other immigration categories that authorize U.S. employment.
To apply for this number, get Form SS-5, Application for a Social Security Card, from your local Social Security Administration (SSA) office or call the SSA at 1-800-772-1213. You can also download Form SS-5 from the SSA's website at www.socialsecurity.gov/ssnumber/ss5.htm. You must visit an SSA office in person and submit your Form SS-5 along with original documentation showing your age, identity, immigration status, and authority to work in the United States. Generally, you will receive your card about 2 weeks after the SSA has all of the necessary information.
taxmap/pubs/p519-018.htm#en_us_publink1000222407
F-1 and M-1 visa holders.(p25)
If you are an F-1 or M-1 student, you must also show your Form I-20. For more information, see SSA Publication 05-10181, International Students and Social Security Numbers, available online at www.socialsecurity.gov/pubs/10181.html.
taxmap/pubs/p519-018.htm#en_us_publink1000222408
J-1 visa holders. (p25)
If you are a J-1 exchange visitor, you will also need to show your Form DS-2019. For more information, see SSA Publication 05-10107, Foreign Workers and Social Security Numbers, available online at www.socialsecurity.gov/pubs/10107.html.
taxmap/pubs/p519-018.htm#en_us_publink1000222409

Individual taxpayer identification number (ITIN).(p25)

For Use in Tax Year 2013
rule
If you do not have and are not eligible to get an SSN, you must apply for an ITIN. For details on how to do so, see Form W-7 and its instructions. Allow 6 to 10 weeks for the IRS to notify you of your ITIN. If you already have an ITIN, enter it wherever an SSN is required on your tax return.
An ITIN is for tax use only. It does not entitle you to social security benefits or change your employment or immigration status under U.S. law.
In addition to those aliens who are required to furnish a taxpayer identification number and are not eligible for an SSN, a Form W-7 must be filed for:
taxmap/pubs/p519-018.htm#en_us_publink1000222410

Employer identification number (EIN).(p25)

For Use in Tax Year 2013
rule
An individual may use an SSN (or ITIN) for individual taxes and an EIN for business taxes. To apply for an EIN, file Form SS-4, Application for Employer Identification Number, with the IRS.